Dell Vostro 260 MT Desktop PC for $374.99 shipped.  Here is a screenshot for your reference.  This desktop PC features an Intel Core i3-2120 dual core processor at 3.30GHz, 2GB DDR3 RAM, 250GB hard drive, dual layer DVD burner, Gigabit Ethernet, Windows 7 Professional (64-bit), and more.  Most places have it for about $449 or more.